Tax confidentiality: taxpayer return details are protected from disclosure without written consent, with limited prosecution and public interest exceptions.

Section 152 bars disclosure of information in individual returns furnished under sections 150 and 151, prohibiting publication or use that identifies a person without prior written consent and forbidding use in proceedings under the Act. Access is limited to persons engaged in collection, compilation or computerisation of statistics for the Act. Exceptions permit disclosure for prosecution under this or any other law and allow publication of aggregated information about classes of taxpayers or transactions if the Commissioner deems it in the public interest.

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